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Avenue Inc's fixed expenses total $100,000, its contribution margin ratio is 40% and its variable expense is $30 per unit. Based on this information, the

Avenue Inc's fixed expenses total $100,000, its contribution margin ratio is 40% and its variable expense is $30 per unit. Based on this information, the break-even point in units is (please provide steps in reaching the final answers; otherwise, no point will be given):

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